Förvaltnings AB Stenholmen v Riksskatteverket (Case C-320/02).  BVC 82
European Court of Justice (Fifth Chamber).
P Jann, acting as President of the Fifth Chamber, A Rosas (Rapporteur) and S von Bahr, JJ, Advocate General, C Stix-Hackl.
Judgment delivered 1 April 2004.
Value added tax – Special arrangements applicable to second-hand goods – Meaning of ‘second-hand goods’ – Live animals – Horses sold on after training – Council Directive 77/388, art. 26A.
This was a reference to the European Court of Justice by the Regeringsrätten (Supreme Administrative Court (Sweden)) for a preliminary ruling on the interpretation of art. 26A of Council Directive 77/388.